PENGARUH DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA BANDUNG

Nugraha, Angga (2014) PENGARUH DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA BANDUNG. S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://repository.upi.edu

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh due professional care terhadap kualitas audit. Studi kasus pada Kantor Akuntan Publik di Kota Bandung. Hipotesis dalam penelitian ini adalah due professional care berpengaruh positif terhadap kualitas audit. Metode penelitian yang digunakan dalam penelitian ini adalah metode asosiatif. Populasi pada penelitian ini adalah auditor junior dan auditor senior yang bekerja pada Kantor Akuntan Publik di Kota Bandung. Pengambilan sampel menggunakan convenience sampling. Data yang digunakan data primer yang dikumpulkan dari hasil kuesioner. Dalam menganalisis data, penelitian ini menggunakan analisis statistik yang bernama korelasi product moment. Dari hasil pengujian didapatkan pengaruh yang positif sebesar 0,569 serta koefisien determinasi sebesar 32,37%. Hasil ini menunjukkan bahwa due professional care berpengaruh terhadap kualitas audit sebesar 32,37%. Kata kunci: Due Professional Care, Kualitas Audit The purpose of this study was to determine the influence of due professional care to audit quality. A case study on public accounting firm in Bandung City. The hypothesis of this study is due professional care effect on audit quality. In this study used associative method as research method. The population in this study was a junior and senior auditor who working at public accounting firm in the city of Bandung. Using a convenience sampling. The data used primary data, collected from the questionnaire. To analyze the data, this study uses statistical analysis called the product moment correlation. From the test results obtained a positif effect by 0.569 with coefficient determination by 32.37%. This result suggests that due professional care effect on audit quality by 32.37%. Keywords: Due Professional Care, Audit Quality

Item Type: Thesis (S1)
Additional Information: No. Panggil: S_PEA_NUG p-2014; Pembimbing : I. H. TB. Aman F.
Uncontrolled Keywords: Due Professional Care, Kualitas Audit
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User: DAM staf
Date Deposited: 14 Apr 2015 08:01
Last Modified: 14 Apr 2015 08:01
URI: http://repository.upi.edu/id/eprint/14323

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